Packaged software duty on MRP allowed with abatement for off the shelf software under new central excise notification. Packaged software or canned software is made subject to Central Excise valuation on the basis of maximum retail price (MRP) with a 15% abatement from MRP for duty assessment; the amendment inserts a tariff entry prescribing this valuation treatment and defines packaged or canned software as software developed for a variety of users and intended for sale off the shelf.